8. At the end of January 31, Richard Co. showed: Balance on the bank statement: $14,240. Balance on the books for Cash: $12,200. Check #2001 for $1,340 and check # 2010 for $800 were not shown on the bank statement. A deposit in transit of $2,012 had not been received by the bank when the bank statement was BA211 Final Learn Assessment.docx 2/18/13 BA211 Financial Accounting I Final Learning Assessment, Winter 2019 Page 6 generated. A bank debit memo showed an NSF check for $75 written by Justin to Tyson Co. on January 13. A bank credit memo indicated a note collected by the bank of $2,700 and interest revenue of $47 on January 20. The bank statement shows service charges of $28. Prepare the bank reconciliation for January 31. What would the adjusting journal entries be for Justin's NSF check and the bank's service charge? (Description not needed.) 2/18/19 BA211 Final Learn Assessment.docx